探討新冠疫情對於台灣國內科技產業各項營運指標與財務績效的影響

Abstract

隨著台灣科技產業發展迅速，對於科技產業經理人以及投資人來說，科技產業的績效也成為其所重視的指標之一，尤其是新冠疫情之後，許多人認為台灣國內科技產業因而受惠。本研究透過panel data計量模型探討台灣國內上市科技公司的各項營運指標與財務績效ROA與ROE的影響，並將樣本分為兩組，分別為新冠疫情前與後的資料，探討各項營運指標是否會因新冠疫情的加入而使得其對於財務績效的影響增強或減弱。透過各項檢定得出固定結果模型為最佳模型，並於後續探討各個指標對於財務績效影響力的變化及其可能的原因。

With the rapid development of the technology industry in Taiwan, the performance of the technology industry has become one of the most important events for managers and investors, especially after the COVID-19 epidemic. This study examines the impact of operating indicators on the financial performance of listed technology companies in Taiwan by using panel data model, and divides the sample into two groups, one before and the other after the COVID-19 epidemic, to investigate whether the impact is strengthened or weakened because of the epidemic. The fixed effect model is determined to be the best model in the end, and the changes in the impact of each indicator on financial performance are analyzed subsequently.